Peer Review Overview, Tools & Resources

Welcome to the Peer Review Oversight Committee (PROC) Resources section of NASBA.org. These resources have been created for NASBA’s Compliance Assurance Committee (CAC) and for Boards of Accountancy and their PROCs. The charge of the CAC is to promote effective oversight of compliance with professional standards by CPAs and their firms. As such, the focus of the CAC is to recommend a nationwide strategy promoting a mandatory program for compliance assurance acceptable to Boards of Accountancy – PROCs.

PROCs assist Boards of Accountancy with their regulatory mission to protect the public, by ensuring peer review programs are implemented according to the standards and guidelines. This PROC Resources section allows the CAC to promote such a mandatory program by offering a central location for PROC reports as well as providing training and implementation tools and guidelines.